Pakistan's tax law, in words you can follow.
Read the Acts, Ordinances and Rules FBR publishes, with every version linked to its official file and answers written for your situation.
Start from who you are
539 questions answered for 18 kinds of taxpayer, each with a worked example and the section of law it comes from.
- Salaried employees25 questions
- Pensioners and senior citizens41 questions
- Freelancers and IT service exporters25 questions
- Software houses and IT companies50 questions
- Sole proprietors and small businesses39 questions
- Retailers and shopkeepers46 questions
- Wholesalers and distributors44 questions
- Restaurants, cafes and bakeries25 questions
- E-commerce and online sellers25 questions
- Textile mills and manufacturers28 questions
- Importers and exporters25 questions
- Partnership firms and AOPs25 questions
- Companies (mid-size and large)26 questions
- Doctors, lawyers and other professionals26 questions
- Property buyers, sellers and landlords25 questions
- Vehicle buyers and owners19 questions
- Savers and investors20 questions
- Overseas Pakistanis25 questions
Read the law itself
191 documents and 32,921 pages, taken from the files FBR publishes. Older versions stay online, so you can read the law as it stood on a given date.
Laws with the most versions on file
- Customs Act, 1969Acts23
- Finance ActActs21
- Sales Tax Act, 1990Acts20
- Federal Excise Act 2005Acts18
- Income Tax Ordinance, 2001Ordinances17
- Sales Tax Rules, 2006Rules10
- Islamabad Capital Territory (Tax on Services) Ordinance, 2001Ordinances9
- Recruitment RulesRules8
New to tax? Start with these
The questions most people need answered before any other.
- 1Do I still need to file a tax return if my employer already deducts tax from my salary?Salaried employees
- 2Do I need a separate NTN for my business, or is my CNIC enough?Sole proprietors and small businesses
- 3How much income tax is payable on my salary in tax year 2027, and up to what salary is there no tax?Salaried employees
- 4Can a non-filer still buy property after the Finance Act, 2025?Property buyers, sellers and landlords
- 5What is the last date for salaried people to file their return, and what is the penalty for filing late?Salaried employees
Recent changes to the law
Each new version compared with the one before it, section by section.
- 2026-07-31Sales Tax Rules, 20063 added, 0 removed since the 2025-06-30 version
- 2026-06-30Customs Act, 19691 added, 0 removed since the 2025-06-30 version
- 2026-06-30Federal Excise Act 20052 added, 0 removed since the 2025-06-30 version
- 2026-06-30Income Tax Ordinance, 200113 added, 0 removed since the 2026-02-20 version
- 2026-06-30Sales Tax Act, 19908 added, 0 removed since the 2025-06-30 version
Built so you can check every line
The official file is always one click away
Every law page links the FBR file it was made from and says which date that version is consolidated to.
Statute is quoted, never rewritten
Law text is reproduced as published. Where a scan could not be read, the page says so instead of guessing.
Answers point to their section
Every answer cites the section it relies on, and the build fails if a cited section does not exist.
Mistakes get fixed in the open
Anyone can report an error. Corrections follow the process in the editorial policy.
- law documents
- 191
- law documents
- pages of source text
- 32,921
- pages of source text
- answered questions
- 539
- answered questions
- version comparisons
- 68
- version comparisons
Who publishes this
Qanoon Digest is published by Muhammad Tayyab. Making Pakistan's tax and customs law public and easy to understand, so people can follow the law instead of being confused by it.
I am not a lawyer, a tax practitioner, or an accountant, and I do not hold a finance qualification. What this site offers instead is traceability: every statement about the law is tied to a numbered section, and every page links the official FBR file.
About the siteAbout this site
Is Qanoon Digest an official FBR website?
No. Qanoon Digest is an independent publication. It is not affiliated with, endorsed by, or connected to the Federal Board of Revenue or the Government of Pakistan.
Where does the law text come from?
From the Acts, Ordinances, Rules and notifications that FBR publishes on its website. Every document page links the official file and shows the date that version is consolidated to.
How up to date is the law on this site?
Each document shows its own date. The newest edition of the Income Tax Ordinance, 2001 here is consolidated to 2026-06-30. When FBR publishes a newer version, it is added alongside the older ones and the differences go on the What changed page.
Who writes the answers to the questions?
Answers are drafted with AI tools from the law text on this site, and every citation is checked at build time against the section it names. 25 of 539 answers have also been checked line by line against the law; the rest say so in their author box.
Can I rely on this for a tax decision?
Use it to understand what the law says and where it says it, then check the official document. For your own case, speak to a qualified tax professional. Nothing here is legal or tax advice.
I found a mistake. How do I report it?
Use the Report an error form on the contact page. Include the page link and, if you can, the section number. Corrections follow the process set out in the editorial policy.
Spotted something wrong or missing?
Send a correction, point out an outdated document, or suggest a question you want answered.